                          TITLE 2--THE CONGRESS
 
              CHAPTER 26--DISCLOSURE OF LOBBYING ACTIVITIES
 
Sec. 1612. Sense of Senate that lobbying expenses should remain 
        nondeductible
        

(a) Findings

    The Senate finds that ordinary Americans generally are not allowed 
to deduct the costs of communicating with their elected representatives.

(b) Sense of Senate

    It is the sense of the Senate that lobbying expenses should not be 
tax deductible.

(Pub. L. 104-65, Sec. 23, Dec. 19, 1995, 109 Stat. 705.)
